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Full-Text Articles in Law
A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen
A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen
Law Faculty Scholarly Articles
What is the normative rationale for the federal income tax exemption for nonprofit charitable corporations? Even though the exemption dates back to 1894, Congress has failed to fully rationalize it. Though scholars and courts have attempted over the years to come up with a coherent rationale for the charitable tax exemption, their attempts are focused almost exclusively on economic efficiency. Thus, the charitable tax exemption is typically framed by noted tax scholars like Boris Bittker, Henry Hansmann, and others as an economically efficient means of providing certain goods and services to the public. Rationalizing the charitable tax exemption in economic …
The Public-Private Security Partnership: Counterterrorism Considerations For Employers In A Post-9/11 World, Andrew P. Morriss
The Public-Private Security Partnership: Counterterrorism Considerations For Employers In A Post-9/11 World, Andrew P. Morriss
Faculty Scholarship
This Article examines the range of issues employers confront as a result of the federal government's reliance on private sector efforts as part of the war on terror. These include statutes protecting employees' positions while they serve on active duty, private activities by employees related to security concerns (e.g., the Arizona Minutemen, employees carrying concealed weapons), and employee involvement with charities and other organizations labeled as terror-connected. The Article also discusses the role of private security forces hired by employers and policy issues surrounding their cooperation with public security forces.
Restructuring The Debate Over Fetal Homicide Laws, Carolyn B. Ramsey
Restructuring The Debate Over Fetal Homicide Laws, Carolyn B. Ramsey
Publications
The worst problems with the fetal homicide laws that have proliferated around the nation are quite different than the existing scholarship suggests. Critics often argue that the statutes, which criminalize the killing of a fetus by a third party other than an abortion provider, undermine a woman's right to terminate her pregnancy. This concern is overstated. Although supported by anti-abortionists, many of the fetal homicide laws embody the perspective of the so-called "abortion grays," who eschew the absolutism of the doctrinaire pro-choice and anti-abortion camps. This Article explores how a contextual view of life-taking allows us to reconcile legal abortion …